Which of the following characteristics is most likely to heighten an auditor’s concern
about the risk of material misstatements due to fraud in an entity’s fnancial statements?
选项:
A:The entity’s industry is experiencing declining customer demand
B:Employees who handle cash receipts are not bonded
C:Internal auditors have direct access to the board of directors and the entity’s
management
D:The board of directors is active in overseeing the entity’s fnancial reporting policies
发布时间:2024-05-21 15:36:53